Civic Intelligence

Berkeley Acupuncture Project of California

990 • Fiscal year 2022 • EIN 82-4821034

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 21, 2023

Organization Profilewww.bapnap.com
1229 Solano AveAlbany, CA 94706

(510) 845-1100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

0.68x

Higher debt load relative to assets than 92% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

91st percentile

0.46x

Higher debt load relative to revenue than 91% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

66th percentile

16%

Higher net margin than 66% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

92nd percentile

$47,507

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 17.6% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

74th percentile

24%

Faster asset growth than 74% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

62nd percentile

25%

Faster revenue growth than 62% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$181,291

Up $34,892 (+24%) from 2021

Net Assets

Up

$57,266

Up $43,421 (+314%) from 2021

Liabilities

Down

$124,025

Down $8,529 (-6.4%) from 2021

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin66th percentile

Revenue

Up

$270,643

Up $54,660 (+25%) from 2021

Expenses

Up

$227,222

Up $50,405 (+29%) from 2021

Net Income

Up

$43,421

Up $4,255 (+11%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0-$100KAssets 2019: $64,792Liabilities 2019: $44,202Net Assets 2019: $20,5902019Assets 2020: $169,866Liabilities 2020: $195,198Net Assets 2020: -$25,3322020Assets 2021: $146,399Liabilities 2021: $132,554Net Assets 2021: $13,8452021Assets 2022: $181,291Liabilities 2022: $124,025Net Assets 2022: $57,2662022Assets 2023: $230,214Liabilities 2023: $112,142Net Assets 2023: $118,0722023Assets 2024: $215,633Liabilities 2024: $71,786Net Assets 2024: $143,8472024

Highlighted filing

2022

Assets$181,291
Liabilities$124,025
Net Assets$57,266
Open 2022 Filing

Operations Trend

Revenue Growth62nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2019: $344,014Expenses 2019: $324,424Net Income 2019: $19,5902019Revenue 2020: $200,985Expenses 2020: $246,907Net Income 2020: -$45,9222020Revenue 2021: $215,983Expenses 2021: $176,817Net Income 2021: $39,1662021Revenue 2022: $270,643Expenses 2022: $227,222Net Income 2022: $43,4212022Revenue 2023: $304,601Expenses 2023: $243,696Net Income 2023: $60,9052023Revenue 2024: $316,423Expenses 2024: $278,375Net Income 2024: $38,0482024

Highlighted filing

2022

Revenue$270,643
Expenses$227,222
Net Income$43,421
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 21, 2023
Return Version
2022v5.0
Gross Receipts
$273,637
Mission and Program Overview

Mission

BAP of CA seeks to provide and promote public access to affordable acupuncture, provide continuing education to acupuncturists and acupuncture students, and provide a living wage to our employees.

Promote public access to affordable acupuncture, provide continuing education to acupuncturists and acupuncture students, and provide a living wage to our employees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$111,054$132,621▲ $21,567
Cash and Non-Interest-Bearing Accounts$26,540$38,296▲ $11,756
Loans From Officers Directors$10,000--
Land, Buildings, and Equipment, Net$5,965$5,965→ $0
Inventories for Sale or Use$2,840$4,409▲ $1,569
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$146,399$181,291▲ $34,892
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$99,900$99,259▼ $641
Deferred Revenue$22,654$22,688▲ $34
Accounts Payable and Accrued Expenses-$2,078-
Total Liabilities$132,554$124,025▼ $8,529
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,845$57,266▲ $43,421
Total Net Assets Fund Balance$13,845$57,266▲ $43,421
Total Liabilities and Net Assets / Fund Balance$146,399$181,291▲ $34,892

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,965-$5,965
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Mary StewartSecretaryFT$47,507$47,507
Michelle LemieuxTreasurerFT$42,123$42,123

Board Members and Trustees

NameTitle
Aurora KaiserDirector
Heather HalprinDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$5,286
Program Service Revenue
$262,663
Investment Income
$567
Other Revenue
$2,127
All Other Contributions
$5,286
Change in Net Assets
$43,421
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$154,653
Other Expenses$72,569
Total Fundraising Expense$4,165
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$75,378$11,877$2,375$89,630
Occupancy$40,761$1,704$426$42,891
Other Salaries and Wages$12,857$24,039$719$37,615
Payroll Taxes$17,960$7,311$630$25,901
Office Expenses$12,535$10-$12,545
Other Expenses$6,728--$6,728
Insurance$2,468$2,992-$5,460
Advertising$2,110--$2,110
Fees for Services Accounting-$1,529-$1,529
Other Employee Benefits$1,432$60$15$1,507
Fees for Services Other$943--$943
Travel$363--$363
Total Functional Expenses$173,535$49,522$4,165$227,222
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$10,000--
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The Executive staff and outside accountant review the returns, and email them to the board prior to filing with the IRS.”

Form 990, Part VI, Section B, Line 15A

“Paid a salary for admin hours typically worked. Currently 20 hours per pay period. Then paid $22/hr for acupuncture plus a commission based on number of patients seen.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Berkeley Acupuncture Project of CA
EIN
82-4821034
Phone
5108451100
Address
1229 Solano Ave, Albany, CA 94706

Signing Officer

Name
Michelle Lemieux
Title
Treasurer
Signed
2023-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Lemieux
Formed
2018
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
7

Preparer

Firm
Shelby Malvoso
Address
360 Vernon St Unit 303, Oakland, CA 94610
Preparer
Shelby Malvoso
Phone
5104736240
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IRS990/ProgSrvcAccomActy2Grp/Desc0All acupuncture providers at BAP are licensed by the California Acupuncture Board and have Master's level education in the safe administration of acupuncture. Once needles are inserted, patients are free to rest in the reclining chair for as long as they are comfortable. Patients commonly return for a course of treatments to address a singular issue, or indefinitely as a method of health maintenance. Herbal medicine is provided at BAP less frequently than acupuncture, and is utilized by approximately 10% of patients. BAP maintains an inventory of pre-made herbal formulations in pill form, powder, and tincture. Herbal prescriptions are provided under the supervision of Lacs with Master's level education in Chinese herbal medicine. Patients pay 1.5x the wholesale cost of all herbal products.
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0183358
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0567
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt026
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt028
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0621
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0267784
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0125162
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0110550
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0344449
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0847945
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0567
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt026
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt028
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0621
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IRS990ScheduleA/PublicSupportTotal509Amt01031303
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0273070
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0215957
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0196262
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0345014
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01000
IRS990ScheduleA/Total509Grp/TotalAmt01031303
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0273637
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0215983
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0196290
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0345014
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01000
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01031924
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt05965
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05965
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05965
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive staff and outside accountant review the returns, and email them to the board prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Paid a salary for admin hours typically worked. Currently 20 hours per pay period. Then paid $22/hr for acupuncture plus a commission based on number of patients seen.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0146399
IRS990/TotalAssetsEOYAmt0181291
IRS990/TotalAssetsGrp/BOYAmt0146399
IRS990/TotalAssetsGrp/EOYAmt0181291
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05286
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04165
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049522
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0173535
IRS990/TotalFunctionalExpensesGrp/TotalAmt0227222
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0132554
IRS990/TotalLiabilitiesEOYAmt0124025
IRS990/TotalLiabilitiesGrp/BOYAmt0132554
IRS990/TotalLiabilitiesGrp/EOYAmt0124025
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt013845
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt057266
IRS990/TotalProgramServiceExpensesAmt0173535
IRS990/TotalProgramServiceRevenueAmt0262663
IRS990/TotalReportableCompFromOrgAmt089630
IRS990/TotalRevenueGrp/ExclusionAmt0567
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0264790
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0270643
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0146399
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0181291
IRS990/TravelGrp/ProgramServicesAmt0363
IRS990/TravelGrp/TotalAmt0363
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt099900
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt099259
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01229 Solano Ave
IRS990/USAddress/CityNm0Albany
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094706
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0www.bapnap.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Michelle Lemieux
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Berkeley Acupuncture Project of CA
ReturnHeader/Filer/BusinessNameControlTxt0BERK
ReturnHeader/Filer/EIN0824821034
ReturnHeader/Filer/PhoneNum05108451100
ReturnHeader/Filer/USAddress/AddressLine1Txt01229 Solano Ave
ReturnHeader/Filer/USAddress/CityNm0Albany
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094706
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0812982825
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Shelby Malvoso
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0360 Vernon St Unit 303
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Oakland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094610
ReturnHeader/PreparerPersonGrp/PhoneNum05104736240
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Shelby Malvoso
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-08-21T17:13:42-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Michelle

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$181,291
Liabilities
$124,025
Net assets
$57,266
Revenue
$270,643
Expenses
$227,222
Net income
$43,421
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.16$0.72$1.44$3.16$2.78$0.38
2023Detailed filing. Detailed filing data is available for this year.$2.30$1.12$1.18$3.05$2.44$0.61
2022Detailed filing. Detailed filing data is available for this year.$1.81$1.24$0.57$2.71$2.27$0.43
2021Detailed filing. Detailed filing data is available for this year.$1.46$1.33$0.14$2.16$1.77$0.39
2020Detailed filing. Detailed filing data is available for this year.$1.70$1.95$0.25$2.01$2.47$0.46
2019Detailed filing. Detailed filing data is available for this year.$0.65$0.44$0.21$3.44$3.24$0.20